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International congresses of accountants in the twentieth century: a French perspective

2008; Routledge; Volume: 18; Issue: 2 Linguagem: Inglês

10.1080/09585200802058495

1466-4275

Yannick Lemarchand, Marc Nikitin, Henri Zimnovitch,

Accounting and Organizational Management

Abstract Approximately 40 international congresses of accountants took place between 1889 and 2002. Before World War II, accountants were divided between two international networks: a group of Latin countries and a group led by the USA. Only the latter continued their activity after World War II. From that time onwards, there are two distinct periods: the period 1952–1977 saw ‘the rise’ of the profession to an international level; after 1977, the transformation of networks into permanent organisations (the International Accounting Standards Committee and the International Federation of Accountants) initiated ‘the fall’ of international congresses of accountants, which progressively became mere ‘accounting fairs’. The research method used in this paper involves a critical analysis of congress proceedings, professional journals and interviews. Keywords: international congresses of accountantstwentieth centuryFrancehistory Acknowledgements The authors are grateful to the anonymous referees for their very helpful comments and suggestions, and to the ‘Association Francophone de Comptabilité’ AFC-(French speaking Accounting Association) for its financial support. We would also thank Lisa Evans (University of Edinburgh, UK) and Dragos Zelinschi (University of Orléans, France); who supplied us with documents in German and Romanian Languages. Notes 1. Both Dumarchey (Citation1933, 44) and Pinceloup (Citation1993, 74) refer to this event but they provide little further information. We are still investigating a reference given by Pinceloup concerning a report written by Cigallet and published in 1908 by the Chambre syndicale des comptables de Lyon. 2. A book publisher from Detroit (Michigan), The Bookkeeper Publishing Co., submitted seven books. 3. We must note that within the report published by Gilis, there was a set of short studies about accounting history in Austria, France, Germany, Greece, the Netherlands, Italy, Russia, Spain and Switzerland. 4. At the end of the nineteenth century, Otlet began to develop what came to be known as the Universal Decimal Classification (UDC), now widely recognised as the first implementation of a faceted classification system (Rayward Citation1991), and he became the instigator of its use in accounting charts (Forrester Citation1996; Mommen Citation1957). 5. The vice-president of the AIC, René Delaporte, was also absent, but he sent a paper which was read by a Romanian participant. 6. At this session, Delaporte presented the 1924 Paris congress as the fourth AIC congress in his opening address (France comptable 1935, 6). 7. ‘In 1926 când s'au tinut succesiv la scurt interval si congresul de Contabilitate la Bruxelles si cel al expertilor contabili la Amsterdam, reprezentantii României au încercat sa le unifice spre a se tine în viitor un singur congres international al profesionistilor si teoreticianilor contabili, totus grupul profesionistilor–în majoritate anglo-saxoni — reprezentând: Austria, America, Olanda, Tarile Scandinave si Germania nu a voit sa accepte propunerea. Atunci s'a continuat seria tinându-se cel de al 6-lea congres de contabilitate la Barcelona în Septembrie 1929 compus din reprezentanti mai mult ai tarilor latine: Franta, Spania, Belgia, Elvetia, Italia, Brazilia, etc., iar cel de al 3-lea congres al expertilor contabili la New-York tot în Septembrie 1929.’ (Revista generala de comert si contabilitate Citation1931, 304). 8. 1937 was ruled out because the fiftieth anniversary celebration of the formation of American Institute of Accountants had been scheduled for that year. 9. In German the word Beruf means both job and vocation. In the former sense, it resembles the French meaning. 10. ‘Organiser ou faire organiser des congrès internationaux de comptabilité dans tous les pays successivement, congrès à caractères universels scientifiques, professionnels et pratiques où ne sont pas traitées les questions d'intérêts particuliers de fonctions ou de groupements, ni celles d'une suprématie professionnelle d'un degré sur d'autres degrés.’ (France comptable Citation1935, 7). 11. The history of the AIC, together with the history of its congresses, remains to be written or rediscovered! Indeed Mommen (Citation1957, 39) quotes a history of this association published in 1938: George Denhaene, Historique de l'Association Internationale de Comptabilité. Unfortunately, we haven't succeeded in finding this book. 12. Germany, Belgium, France, Luxembourg, Italy and the Netherlands. Since May 2004, the European Community is composed of twenty-five states. 13. The next ICA will be held in 2010 in Kuala Lumpur (Malaysia). The periodicity changes after 2002 (from five to four years) to keep in tune with the election of a president (every two years). 14. Thirty-four countries represented in 1952, 57 in 1967, and in 1977, delegates are regrouped into continents. 15. International rapporteur at the 1967 congress, on the theme: ‘The contribution of accounting towards the selection of business investments.’ 16. There were two columns on each page: one with the text in French (printed in black) and the other with the text in English (printed in red). 17. See Gaël Fain Citation(1962). 18. This body recently took an original position on the Fair value principle and rejected IFRS 32 and 39. 19. Howitt (London 1952), Kraayenhof (Amsterdam 1957), Foye (New York 1962) and F.-M. Richard (Paris 1967). 20. F.-M. Richard, president of the congress, at the opening session (Congrès international de comptabilité, Citation1967, 14). 21. See the report by H. W. Bevis Citation(1967). Today it seems to be the contrary, as financial markets often drive accounting practices. 22. This group was only composed of three bodies (the American Institute of Certified Public Accountants, the Institute of Chartered Accountants in England and Wales and the Canadian Institute of Canadian Accountants. 23. The EU elaborates directives for the harmonisation of different economic activities. The fourth one was dedicated to firms accounting systems, the seventh to consolidated accounts, etc. 24. All the information about AICPA's annual meeting is drawn from a discussion through e-mail with the ‘contact person’ whose name is given on AICPA's website. 25. Ordre des Experts Comptables, equivalent in France of US AICPA. 26. World Congress of Accounting Historians, St Louis MO and Oxford MS, 1–5 August 2004. 27. Bibliotique, 88 rue de Courcelles, 75008 Paris. It is an information centre created by the two French bodies of accountants and auditors (OEC and CNCC). 28. 30 October 1997, in a paper by Robert Bruce. Document Bibliotique Coe IX – 365 – Revue de Presse (au 26 novembre 1997) du XVe congrès mondial de la comptabilité – 26–9 octobre 1997 - Palais des Congrès, Paris. 29. 1 November 1997, Document Bibliotique Coe IX – 365 – Revue de Presse (au 26 novembre 1997) du XVe congrès mondial de la comptabilité – 26–9 octobre 1997 – Palais des Congrès, Paris. 30. OEC: Ordre des Experts Comptables (French Chartered Accountants Association) and CNCC (Compagnie Nationale des Commissaires aux Comptes (French legal auditors association). 31. Accountancy, 10 November 1997. Document Bibliotique Coe IX – 365 – Revue de Presse (au 26 novembre 1997) du XVe congrès mondial de la comptabilité – 26–9 octobre 1997 – Palais des Congrès, Paris.